Although earlier concentration has addressed the use of corporate e-learning programs (CELP), the dissimilitude between pre and post installation reaction to CELP is less explored. This study adopted a two-phase investigation to survey learner intention to use CELP and actual behavior within an international accounting firm. In the pre-installation phase, a survey was conducted to evaluate learner intention to use CELP, followed one year later by a second investigation to examine learner reactions to CELP and the actual usage frequency/duration. The results of this study identified there is actually a difference between intention and actual usage duration. Further questionnaire surveys were implemented to identify learner reactions and factors that could potentially contribute to the gap between intention and actual usage duration. Results also indicated that scheduling was the critical factor leading to the differences in actual usage. The conclusions clarify the relationships among learner intention to use CELP, actual usage frequency/ duration, and subsequent reactions towards it.